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Supreme Court amends Tax Court rules

August 10, 2018

Amendments handed down Friday make a variety of changes to Indiana’s Tax Court rules.

Among the changes, an amendment to Tax Court Rule 3 will no longer require an original tax appeal from a final determination of the Department of State Revenue to be filed in a conventional format. Further, the amendment adds the section titled “payment of filing fee,” which requires the petitioner to pay to the $120 Tax Court filing fee to the clerk when the original tax appeal is filed, and the clerk shall not file any motion or other documents in the proceedings until the filing fee has been paid. The new language also states that the filing fee is exempt in an appeal prosecuted in forma pauperis or on behalf of a governmental unit.

Also, a slight language adjustment will be made under Tax Court Rule 3 to specify “the exclusion” in cases where the court record is excluded from public access pursuant to Administrative Rule 9(G)(2), 9(G)(3), or 9(G)(4).

Next, an amendment to Tax Rule 8 will now refer to a taxpayer as “the respondent” in place of “an appellee” in an appeal to the Tax Court.

Finally, under Tax Rule 17, the Indiana Tax Court case number form will remove all required rhetorical paragraphs designating the type of tax subject to the appeal, specifying the issue concerned in the appeal, stating the relationship of the filing party to the appeal or review and stating the date and character of final determination by the administration agency involved.

The amended language will also require that each attorney specified in the form shall acknowledge that all orders, opinions and notices be sent to him/her directly at their Roll of Attorney e-mail address(es). 

Lastly, a new heading titled “certificate of service” will be included under Tax Rule 17, as well as requirements for filing a petition for original tax appeal of final determination of the Indiana Department of State Revenue. Requirements include stating the name and mailing address of petitioner(s) and respondent(s), attaching a copy of the final determination that is being appealed, and a summary of the facts, issue(s) and conclusion(s) included in the final determination.

The amendment will require a list of reasons why the petitioner(s) believe the department’s final determination is erroneous and/or not in accordance with the law and any specific relief that is being sought.

Amendments to all rules will take effect on Sept. 1.

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